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Auditing

Practice Notes
Practice Notes are intended to assist auditors in applying auditing standards of general application to particular circumstances and industries.

24 September 2023
Role of the FRC as Competent Authority
The FRC has been designated as the Competent Authority for Audit in the UK and as such has the authority to determine the technical standards to be applied for statutory audits of companies in accordance with the Companies Act 2006.

24 September 2023
Audit Firm Governance Code
View the current version of the Audit Firm Governance Code along with all previous versions and consultations.

24 September 2023
Processes in Relation to PIE Audits
Read about the processes related to Public Interest Entities (PIE) Audits and view the applications that have been approved.

24 September 2023
Audit & Assurance Sandbox
A collaborative space to develop solutions to technical and policy issues. Learn about our current and completed initiatives, and how to get involved.

24 September 2023
Auditor’s Responsibilities for the Audit
The current version of the “Description of the auditor’s responsibilities for the audit of the financial statements”.

24 September 2023
True and Fair Concept
The 'true and fair' concept has been a part of English law and central to accounting and auditing practice in the UK for many decades.

18 September 2023
NHS Audit Market Study
This FRC market study will focus on how well the UK NHS audit market is functioning, including the demand for audit, unique features of the regulatory framework and capacity constraints.

Consultation

25 July 2024
AADB Investigating Auditors' Role in Relation to Lehman Brothers' Compliance with FSA Client Asset Rules
News
Department for Business, Innovation & Skills issues 'Auditor regulation: supplementary information - the implications of the EU and wider reforms'
News
FRC issues Key Facts and Trends in the Accountancy Profession
News
Sharman Panel recommends improvements to reporting of going concern and liquidity risks
News
Speech by Sir Win Bischoff at IIA Annual Conference - 01 October 2015
News
APB publishes Exposure Draft of a revision of SIR 2000 to reflect the introduction of the clarified ISAs (UK and Ireland)
News
Audit Committee Members Annual Seminar 2015: Transcript
News
Technological Resources: Using technology to enhance audit quality
News
FRC issues Position Paper: next steps for development of Ethical and Auditing Standards
News
FRC calls for rapid improvement in quality of bank audits
News
Accounting profession needs to lead by example on diversity
News
ASIG to debate restoring confidence in audit
News

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